MS HB1026

Allows Mississippi resident individual income taxpayers receiving a tax refund to voluntarily designate a portion of their refund as a contribution to Alliance for the Advancement of End of Life Care, Inc.

Requires the Department of Revenue to print a checkbox on Mississippi income tax forms allowing taxpayers to contribute $1, $5, $10, or another specified amount from their refund.

Permits both spouses filing a joint return to each independently designate a portion of the refund for the contribution.

Directs the Department of Revenue to determine the total annual amount designated for this purpose and report it to the State Treasurer, who shall then pay the funds (including any interest earned) to Alliance for the Advancement of End of Life Care, Inc.

Applies to taxable years beginning on or after January 1, 2013, and takes effect upon passage.